本文選題：財(cái)務(wù)報(bào)告　切入點(diǎn)：環(huán)境事項(xiàng)　出處：《吉林大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著環(huán)境問題的不斷涌現(xiàn),國(guó)家、社會(huì)公眾對(duì)環(huán)境的關(guān)注度越來越高。國(guó)家不斷出臺(tái)法律法規(guī),從制度上制約企業(yè)行為；社會(huì)公眾則呼吁企業(yè)增加環(huán)境事項(xiàng)信息披露的渠道和內(nèi)容,增強(qiáng)環(huán)境事項(xiàng)信息的對(duì)稱性。企業(yè)作為社會(huì)的重要成員,為滿足政府和社會(huì)公眾的需求,有義務(wù)也有責(zé)任,加大環(huán)境事項(xiàng)披露程度。 注冊(cè)會(huì)計(jì)師作為獨(dú)立的第三方對(duì)企業(yè)的會(huì)計(jì)報(bào)表進(jìn)行鑒證,增強(qiáng)財(cái)務(wù)報(bào)告提供信息的真實(shí)性和可靠性,以便于利益相關(guān)者做出更好的決策。注冊(cè)會(huì)計(jì)師在報(bào)表審計(jì)時(shí),對(duì)環(huán)境事項(xiàng)給予應(yīng)有的關(guān)注,增加了對(duì)環(huán)境事項(xiàng)信息的判斷,增加了審計(jì)程序,提高了審計(jì)成本,審計(jì)費(fèi)用相應(yīng)增加。但目前對(duì)于注冊(cè)會(huì)計(jì)師在報(bào)表審計(jì)時(shí)增加了環(huán)境事項(xiàng)信息的關(guān)注是否對(duì)審計(jì)費(fèi)用產(chǎn)生影響的研究不多,未能較好地考察注冊(cè)會(huì)計(jì)師關(guān)注環(huán)境事項(xiàng)的程度,因而本文在這一問題上進(jìn)行研究具有重要的意義。 本文首先梳理總結(jié)了國(guó)內(nèi)外學(xué)者對(duì)環(huán)境事項(xiàng)和審計(jì)費(fèi)用的觀點(diǎn),并以此作為理論基礎(chǔ)；進(jìn)而進(jìn)一步從受托環(huán)保責(zé)任、注冊(cè)會(huì)計(jì)師對(duì)環(huán)境事項(xiàng)關(guān)注的責(zé)任以及保險(xiǎn)理論—深口袋理論的角度分析財(cái)務(wù)報(bào)告中與環(huán)境事項(xiàng)相關(guān)的信息對(duì)審計(jì)費(fèi)用的影響；再次通過以2010年和2011年兩年深市重污染行業(yè)上市公司為研究對(duì)象,建立排污費(fèi)、政府環(huán)境補(bǔ)貼、社會(huì)責(zé)任報(bào)告與審計(jì)費(fèi)用關(guān)系的模型,運(yùn)用描述性統(tǒng)計(jì)分析、相關(guān)分析、多元線性回歸和穩(wěn)健性檢驗(yàn)的實(shí)證分析方法驗(yàn)證研究模型,最后得出結(jié)論并提出相關(guān)的建議。 研究結(jié)果發(fā)現(xiàn)：重污染行業(yè)上市公司的政府環(huán)境補(bǔ)貼與審計(jì)費(fèi)用負(fù)相關(guān),即上市公司政府環(huán)境補(bǔ)貼越多,企業(yè)的環(huán)保責(zé)任履行的越好,注冊(cè)會(huì)計(jì)師實(shí)施風(fēng)險(xiǎn)評(píng)估程序時(shí)給予的判斷和估計(jì)越少,審計(jì)成本越低,審計(jì)費(fèi)用越少；上市公司社會(huì)責(zé)任報(bào)告的披露與審計(jì)費(fèi)用負(fù)相關(guān),即上市公司社會(huì)責(zé)任報(bào)告的披露,有助于各方利益相關(guān)者了解企業(yè)社會(huì)責(zé)任、環(huán)保責(zé)任實(shí)際履行情況,注冊(cè)會(huì)計(jì)師報(bào)表審計(jì)時(shí)可以減少取得與環(huán)境事項(xiàng)相關(guān)的證據(jù),減少環(huán)境事項(xiàng)對(duì)被審計(jì)單位財(cái)務(wù)產(chǎn)生影響所帶來的不確定性,審計(jì)成本降低,審計(jì)費(fèi)用減少；重污染行業(yè)上市公司排污費(fèi)與審計(jì)費(fèi)用不存在顯著相關(guān)關(guān)系,即注冊(cè)會(huì)計(jì)師在報(bào)表審計(jì)時(shí)并沒有對(duì)排污費(fèi)施加關(guān)注,沒有因?yàn)榕盼圪M(fèi)的關(guān)注而增加了審計(jì)程序或承擔(dān)更大的風(fēng)險(xiǎn),沒引起審計(jì)成本的增加,審計(jì)費(fèi)用沒有提高。 依據(jù)研究結(jié)果,本文提出如下建議：國(guó)家有關(guān)部門在今后制定年報(bào)格式時(shí),應(yīng)增加環(huán)境事項(xiàng)財(cái)務(wù)數(shù)據(jù)的披露,以便增加社會(huì)監(jiān)督,督促企業(yè)更好地履行環(huán)保責(zé)任,實(shí)現(xiàn)可持續(xù)發(fā)展。同時(shí),注冊(cè)會(huì)計(jì)師協(xié)會(huì)、會(huì)計(jì)師事務(wù)所應(yīng)增加環(huán)境知識(shí)的培訓(xùn)講座,增強(qiáng)注冊(cè)會(huì)計(jì)師自身的環(huán)保意識(shí)和專業(yè)技能,從而更好地履行社會(huì)監(jiān)督的責(zé)任。
[Abstract]:With the continuous emergence of environmental problems, the state and the public pay more and more attention to the environment. The public calls on enterprises to increase the channels and contents of environmental information disclosure and enhance the symmetry of environmental information. As an important member of society, enterprises have the obligation and responsibility to meet the needs of the government and the public. Increase the level of environmental disclosure. CPA, as an independent third party, authenticates the accounting statements of the enterprise, enhances the authenticity and reliability of the information provided by the financial reports, so as to facilitate the stakeholders to make better decisions. Giving due attention to environmental matters, increasing the judgment of information on environmental matters, increasing audit procedures, increasing audit costs, However, there is not much research on whether the attention of CPAs to increase the information of environmental events has an impact on the audit cost, and the degree of CPAs' concern about environmental issues has not been well examined. Therefore, this study on this issue is of great significance. Firstly, this paper summarizes the views of domestic and foreign scholars on environmental matters and audit costs, and takes them as the theoretical basis. The CPA's responsibility for environmental matters and the impact of information related to environmental matters in financial reports on audit costs are analyzed from the perspective of insurance theory-Deep pockets Theory. Thirdly, taking the heavily polluted industry listed companies in Shenzhen City in 2010 and 2011 as the research objects, establishing the model of sewage discharge fee, government environmental subsidy, social responsibility report and audit cost, using descriptive statistical analysis and relevant analysis. The empirical analysis method of multivariate linear regression and robustness test verifies the research model and finally draws a conclusion and puts forward some relevant suggestions. The results show that the government environmental subsidy of the listed companies in heavy pollution industries is negatively related to the audit costs, that is, the more the government environmental subsidies, the better the performance of the environmental protection responsibility of the enterprises. The less judgment and estimate the CPA gives when implementing the risk assessment procedure, the lower the audit cost, the less the audit cost, the negative correlation between the disclosure of social responsibility report of listed company and the audit cost, that is, the disclosure of social responsibility report of listed company. To help stakeholders to understand the actual performance of corporate social responsibility, environmental responsibility, CPA statements audit can reduce the availability of evidence related to environmental matters, Reducing the uncertainty caused by the impact of environmental events on the financial affairs of the audited units, the audit cost is reduced, the audit cost is reduced, and there is no significant correlation between the sewage charges and the audit costs of the heavily polluted companies listed in the industry. That is, the CPA did not pay attention to sewage charges when the statements were audited, did not increase the audit procedures or take on more risks because of the concern of sewage charges, did not cause the increase of audit costs, and the audit costs did not increase. Based on the results of the study, this paper puts forward the following suggestions: when formulating the annual report format in the future, the relevant state departments should increase the disclosure of financial data on environmental matters in order to increase social supervision and urge enterprises to better fulfill their environmental protection responsibilities. At the same time, the Institute of Certified Public Accountants and accounting firms should increase training lectures on environmental knowledge and enhance their own environmental awareness and professional skills, so as to better fulfill the responsibility of social supervision.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F239.4

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